Abstract
The purpose of this article is to formulate the profit-yielding systems of enterprises to cope with possible changes in sales arising from the fluctuations of economic circumstances. Beginning with conducting the correlation analysis of the Sales Recurring Profit Ratio and the Profit-Yielding Constitution, it constructs the profit models under a systems-thinking theory, in which the concept "Management Efficiency" and the changes in sales are included as the appraisal standards of efficiency and as the inevitable conditions in the management activities respectively. The equations are not only of the Sales Recurring Profit Ratio but also of the Opetating Earning Rate. In connection therewith, some working tables and calculating diagrams are developed and exemplified for facilitating the programming of Profits-Planning as well as of Profit-Yielding Constitutions Improvement.
